United States v. Ersbo

MEMORANDUM AND ORDER

ALSOP, District Judge.

The indictment charges the defendant with three counts of wilfully and knowingly filing a joint income tax return for the calendar years 1969, 1970, and 1971 which he did not believe to be true and correct in every material matter, in violation of 26 U.S.C. § 7206(1). Defendant has moved the court for an order suppressing all statements made by him to IRS agents and all evidence turned over by him to IRS agents after April 26, 1973. The basis for these motions is that the IRS special agent failed to advise defendant of his rights as required by the…